Commentary

A6.621 Involved third parties

Administration and compliance

A6.621 Involved third parties

A6.621 Involved third parties

With effect from 1 April 2010, HMRC can inspect the business premises (together with the business assets and relevant documents on those premises) of an 'involved third party' in connection with 'a relevant tax'1, but are specifically precluded from entering or inspecting premises used by an involved third party solely as a private dwelling. The terms used in this new provision are defined below. The Explanatory Notes to the Finance Bill comment that this power has been introduced as 'some information powers in a range of taxes are not covered by the existing legislation [in FA

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